State & Local

  • November 07, 2025

    State Tax Rules Flagged To DOJ In Interstate Commerce Probe

    Tax attorneys and business groups are using a federal effort that aims to reduce interstate commerce burdens to highlight litigation over state taxes and call for codifying U.S. Supreme Court precedent on the commerce clause.

  • November 07, 2025

    Block Says Cash App Probe, Bigger SF Tax Bill Could Cost It

    Jack Dorsey's fintech firm Block Inc. told investors that it may take a financial hit from a multistate probe into its mobile payments platform CashApp, and remains locked in a separate multimillion-dollar tax dispute with the County of San Francisco over its bitcoin sales.

  • November 07, 2025

    MTC Advances Rule Update For Airline Revenue Sourcing

    A Multistate Tax Commission work group has completed a proposal to update a sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted in 1983, the group's chair said Friday.

  • November 07, 2025

    9th Circ. Sides With Calif. In Tribal Cigarette Tax Fight

    The Ninth Circuit on Friday backed California in a dispute it brought to enforce cigarette taxes against a tobacco company owned and operated by a federally recognized Native American tribe, holding that the tribal leader defendants can't claim sovereign or qualified immunity exempts them from the federal tax law.

  • November 07, 2025

    NJ Senate Bill Seeks Tax Credit For Employer Child Care

    New Jersey would establish tax credits for employers who provide child care services for their employees' children under a bill introduced in the state Senate.

  • November 07, 2025

    Ex-Mich. Speaker's Top Aide Admits To Nonprofit Fund Theft

    The one-time chief of staff to former Michigan House Speaker Lee Chatfield has pled guilty to two felony charges of misappropriating funds from nonprofit organizations and political action committees, and has agreed to testify in future proceedings.

  • November 07, 2025

    Mass. Panel Hears Proposal For Local Option Tax Hikes

    Massachusetts would give cities and towns the option to raise certain taxes under legislation pitched by Democratic Gov. Maura Healey's administration to a legislative panel Friday.

  • November 07, 2025

    Neb. High Court Backs Lower Tax Valuation For Apartments

    Nebraska's tax commission erred when it sided with a local assessor's valuation of two apartment complexes rather than the local tax board's lower valuation, the state's high court said in an opinion Friday.    

  • November 07, 2025

    Ore. Income Tax Credit Triggered by $1.4B Surplus

    Oregon's $1.4 billion revenue surplus for 2023 through 2025 will trigger a credit issued to state taxpayers on their 2025 income tax returns, the Oregon Department of Revenue announced Friday.

  • November 07, 2025

    NC Revenue From July Through September Up $292M

    North Carolina's total revenue from July through September outpaced the same period last fiscal year by $292 million, according to the Office of the State Controller.

  • November 07, 2025

    Taxation With Representation: Kirkland, Cravath, Paul Weiss

    In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.

  • November 07, 2025

    Mass. Tax Collections Through Oct. Up $99M From Estimates

    Massachusetts revenue collection from July through October outpaced estimates by $99 million, according to the state Department of Revenue.

  • November 06, 2025

    La. Justices Dismiss Cancer Center's Property Tax Appeal

    A Louisiana cancer center should have appealed its property tax assessment to a district court, not the state tax commission, the Louisiana Supreme Court ruled, finding the commission doesn't have jurisdiction in the case.

  • November 06, 2025

    Del. Bill Seeks To Decouple Parts Of Tax Code From Fed. Law

    Delaware would decouple parts of its tax code from provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill introduced in the state House of Representatives.

  • November 06, 2025

    Wis. Revenue Up $261M From Last July Through October

    Wisconsin's general fund revenue from July through October exceeded the same period last year by roughly $261 million, according to the state Department of Revenue.

  • November 06, 2025

    Ala. Net Revenue In Oct. Rises $19M From Last Year

    Alabama's net revenue collection in October grew by $19 million from the total in the same month last year, according to the state Department of Revenue.

  • November 06, 2025

    Ore. Hangar Owner Must Allow Inspection In Tax Dispute

    The owner of an Oregon airplane hangar appealing a valuation must allow a site inspection by a local appraiser, the state's tax court said, rejecting the argument that a prior inspection was sufficient.

  • November 06, 2025

    DC Tax Dept. OKs Break For Federal Employees In Shutdown

    The District of Columbia will pause tax collection actions such as bank levies and wage garnishment for federal employees and contractors demonstrating financial hardship during the federal government shutdown, the district's tax department said.

  • November 06, 2025

    2nd Circ. Orders New Look At Trump's Hush Money Case

    In a published opinion, the Second Circuit on Thursday ordered a federal district judge to take a fresh look at President Donald Trump's attempt to move his New York hush money conviction to federal court, citing the U.S. Supreme Court's 2024 presidential immunity ruling as grounds for reconsidering the case.

  • November 05, 2025

    IRS Direct File Will Not Be Offered In 2026, States Confirm

    State revenue agencies confirmed Wednesday that the Internal Revenue Service has informed them that its free online tax preparation tool, Direct File, will not be offered for the 2026 filing season and potentially other years.

  • November 05, 2025

    Missouri Justices Won't Consider REIT's Bid To Avoid City Tax

    The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.

  • November 05, 2025

    Ala. Lays Out State's Alignment With Federal Tax Changes

    Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.

  • November 05, 2025

    Mich. Justices Probe Nationwide's Combined Tax Filing Win

    Two Michigan Supreme Court justices questioned Wednesday whether the state's tax statutes governing insurance companies exclude key phrases that would allow Nationwide entities to file as a unitary group that can share credits among its members.

  • November 05, 2025

    Justices Skeptical About Trump's Emergency Tariff Authority

    Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.

  • November 05, 2025

    NJ Panel Unsure Businessman's Threats Broke Law

    A New Jersey appellate panel on Wednesday appeared skeptical that the sprawling racketeering indictment against Garden State businessman George E. Norcross was improperly dismissed, asking the state in its bid to revive the case how the power broker's alleged threats outlined in its 111-page indictment were unlawful.

Expert Analysis

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

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